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Jalan Lingkok Pandan No 208 Kwang Datuk, Desa Selebung Ketangga, Kec. Keruak, kab. Lombok Timur, Prov. Nusa Tenggara Barat, Indonesia
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ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Published by Lembaga Yasin Alsys
ISSN : 28094484     EISSN : 28094093     DOI : -
Core Subject : Religion, Education, Social,
Religion Education Social Sciences
The journal aims to provide a forum for scholarly understanding of the field of education and plays an important role in promoting the process that accumulated knowledge, values, and skills. Scientific manuscript dealing with education, and science topics are particularly welcome to be submitted. The journal encompasses research articles, original research report, and scientific reviews in education.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 693 Documents
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Pengaruh Pengendalian Internal dan Moralitas Individu terhadap Pencegahan Kecurangan (Fraud) Akuntansi pada Perusahaan Dagang di Kecamatan Padang Barat Dewi Zulvia; Mareli Zai
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9224

Abstract

Accounting fraud is a serious problem for trading companies because it can cause financial losses and undermine stakeholders’ trust, thereby necessitating effective internal control and high individual morality to minimize such practices. This study aimed to analyze the effect of internal control and individual morality on the prevention of accounting fraud in trading companies, with a specific focus on CV Mekkah Granit in Padang Barat Subdistrict. The research employed a quantitative approach using primary data obtained through questionnaires completed by 50 employee respondents. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that internal control and individual morality simultaneously have a significant effect on the prevention of accounting fraud. Partially, both variables also have a positive and significant effect on fraud prevention, confirming that an adequate internal control system and high individual morality play an important role in reducing fraudulent practices in trading companies. The study concludes that strengthening internal control and fostering individual morality contribute to the prevention of accounting fraud, while also supporting improved operational effectiveness and the integrity of the company’s financial statements.
Literasi Multikultural Digital dalam Pendidikan Agama Islam: Analisis Representasi Nilai Multikultural pada Video TikTok Habib Ja’far Miftahul Adila Fitria; Lathifatul Izzah
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9230

Abstract

Although digital dakwah and digital literacy have been widely examined, studies that specifically address the implicit representation of multicultural values in short-form social media videos, particularly on TikTok, remain limited. This study aims to analyze how multicultural values are represented in digital dakwah content in Habib Ja’far’s TikTok videos and to explore its implications for Islamic Religious Education in the digital era. The study employed a qualitative approach with a digital content analysis design. Data in the form of TikTok videos were purposively selected based on dakwah content and the relevance of multicultural values, collected through video documentation, narrative transcription, and a review of relevant scholarly literature, and then analyzed using thematic analysis techniques. The findings show that the values of tolerance, inclusivity, religious moderation, and communication ethics are consistently represented through everyday narratives, the use of inclusive language, reflective humor, and non-confrontational message framing. These results contribute to the development of the concept of digital multicultural literacy by demonstrating that the value of diversity can be communicated implicitly through dakwah communication practices on social media. The study concludes that humanistic communication strategies are crucial in digital dakwah and recommends that Islamic Religious Education (PAI) educators utilize digital dakwah content as contextual learning resources to support inclusive PAI learning in the digital era, while opening opportunities for further research on audience reception and the pedagogical effectiveness of multicultural digital dakwah.
Keputusan Investasi dan Profitabilitas terhadap Harga Saham pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 Laynita Sari; Mitra Prakusia Saogo
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9240

Abstract

The high volatility of stock prices in the property and real estate sector poses challenges for investors in predicting price movements and assessing firms’ fundamental performance. This study aims to analyze the effect of investment decisions and profitability on stock prices of property and real estate companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia, BEI) during the 2021–2024 period. A quantitative approach was employed with purposive sampling of 21 companies, resulting in 84 observational data points. Secondary data were collected from the official BEI website and analyzed using panel data regression with the aid of EViews 12 software. The results show that investment decisions do not have a significant effect on stock prices, whereas profitability has a positive and significant effect on stock prices. These findings indicate that investors are more responsive to firms’ earnings performance than to investment decisions as reflected in financial statements. The study concludes that improving profitability is a key factor in strengthening stock prices in the property and real estate sector and recommends that companies place greater emphasis on operational efficiency and profit management to enhance their investment appeal in the capital market.
Kebijakan Pemerintah Daerah Kota Bukittinggi dalam Mengoptimalkan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (Pbb-P2) (Studi Kasus: Kelurahan Kubu Tanjung) Fadila Fadila; Miswardi Miswardi
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9243

Abstract

The collection of rural and urban land and building tax (PBB-P2) in Kubu Tanjung Urban Village remains suboptimal, with realized revenue reaching only 29% of its potential, creating a gap between tax capacity and actual receipts and constraining the availability of funds for local development. This study aimed to analyze the policies of the Bukittinggi City Government in optimizing PBB-P2 revenue and to identify the factors that contribute to the low tax awareness of residents in Kubu Tanjung Urban Village in fulfilling their tax obligations. A qualitative approach was employed, with data collected through observation, interviews, and documentation involving village officials and registered taxpayers in Kubu Tanjung Urban Village. The findings show that the policy measures for optimizing PBB-P2 revenue have not been implemented effectively. The low realization of tax revenue is primarily influenced by (1) limited taxpayer awareness and compliance, (2) unstable community economic conditions, with most residents depending on the agricultural sector with uncertain incomes, (3) suboptimal socialization and dissemination of tax information, and (4) collection efforts that are largely confined to the distribution of Tax Due Notification Letters (SPPT) without firm law enforcement at the village level. Although the services provided by village officials are considered adequate and active, economic constraints and low public awareness remain the main obstacles. This study concludes that strengthening PBB-P2 optimization policies must be accompanied by increased intensity and quality of socialization as well as support for community economic empowerment, so that tax payment compliance can improve and local development objectives can be achieved more optimally.
Pengaruh Pertumbuhan Ekonomi dan Pengangguran terhadap Kemiskinan di Provinsi Jambi Beid Fitrianova Andriani; Arsa Arsa; Ferlinda Agustina
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9262

Abstract

Poverty remains one of the major challenges faced by developing countries, including Indonesia, and its level in Jambi Province has tended to fluctuate in line with changes in regional economic conditions. In this context, economic growth and unemployment are viewed as two factors that may influence poverty. This study aimed to analyze the effects of economic growth and unemployment on poverty in Jambi Province. The study employed a quantitative approach using secondary data obtained from Badan Pusat Statistik (BPS). The analyzed data comprised a combination of time-series and cross-sectional data for the 2018–2024 period. The analytical method used was panel data regression with the Random Effect Model (REM) approach. The results showed that, partially, economic growth had a significant effect on poverty in Jambi Province, whereas unemployment had no significant effect. However, simultaneously, economic growth and unemployment jointly had a significant effect on poverty in Jambi Province. These findings indicate that poverty dynamics in Jambi Province are more closely associated with changes in economic growth, although both variables still exert a joint influence. Therefore, this study underscores the importance of formulating integrated economic policies to support poverty reduction efforts in Jambi Province.
Penerapan Kepatuhan Standardisasi Sertifikasi Halal pada UMKM di Kecamatan Telanai Pura Algian fahrozi; Arsa Arsa; Achyat Budianto
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9263

Abstract

The issue of halal certification for micro, small, and medium enterprises (MSMEs) has become increasingly important in response to the growing demand for assurance of product halalness; however, studies examining business actors’ compliance after obtaining halal certification remain relatively limited. This study aimed to analyze the level of compliance among MSME actors in Telanai Pura Subdistrict, Jambi City, in implementing halal certification standards and to identify the obstacles they faced. The study employed a qualitative approach with a descriptive design. Informants were selected through purposive sampling from food MSME actors who had already obtained halal certification. Data were collected through interviews, observation, and documentation and were analyzed using the Miles and Huberman model. The findings showed that MSME actors generally demonstrated a fairly strong level of awareness and commitment in implementing halal principles, as reflected in their efforts to maintain raw materials, production processes, and internal supervision. However, this level of compliance was not yet fully optimal because they still faced several constraints, including limited financial resources, low employee understanding, inconsistent use of personal protective equipment, and difficulties in obtaining certain raw materials. These findings underscore that halal certification should not be understood merely as an administrative requirement, but must be accompanied by stronger internal systems, continuous guidance, and consistent supervision so that the implementation of halal standardization can be carried out more effectively.
Analisis Rasio Likuiditas, Rasio Solvabilitas dan Rasio Profitabilitas untuk Mengukur Kinerja Keuangan PT Kimia Farma Tbk Periode 2015-2024 Ficky Fakhrizati Diani; Aria Aji Priyanto
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9292

Abstract

The instability of PT Kimia Farma Tbk’s financial performance, as reflected in fluctuations in financial ratios and several ratios that were below industry standards, indicates the need for a comprehensive evaluation of the company’s financial condition. This study aims to analyze the financial performance of PT Kimia Farma Tbk for the 2015–2024 period through liquidity ratios, solvency ratios, and profitability ratios. This study employed a quantitative descriptive method with analytical techniques in the form of liquidity ratios, solvency ratios, and profitability ratios. The results showed that the company’s financial performance was still not optimal. In terms of liquidity ratios, the current ratio (CR) was in a poor condition with an average of 117.36%, lower than the industry standard of 200%, while the quick ratio (QR) also indicated a poor condition with an average of 74.57%, below the industry standard of 150%. In terms of solvency ratios, the debt to asset ratio (DAR) of 58.88% was above the industry standard of 35%, and the debt to equity ratio (DER) of 156.90% exceeded the industry standard of 90%, thus indicating an unfavorable condition. Meanwhile, in terms of profitability ratios, the net profit margin (NPM) indicated a poor condition with an average of -0.84%, far below the industry standard of 20%. Thus, the financial performance of PT Kimia Farma Tbk for the 2015–2024 period can be considered not yet optimal. This study has implications as evaluation material for the company in formulating improvement measures to enhance its financial performance.
Pengaruh Job Demand terhadap Workplace Wellbeing pada Guru SMP Penyelenggara Pendidikan Inklusif di Kota Padang Alifah Desita Jannah; Fidia Oktarisa
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9301

Abstract

Although teachers in inclusive schools face different work dynamics compared with teachers in regular schools, the effect of job demand on workplace wellbeing in the context of inclusive schools still requires more specific empirical investigation. This study aimed to determine the effect of job demand on workplace wellbeing among teachers at junior high schools implementing inclusive education in Padang City. This study employed a quantitative approach using the total sampling technique. The study population comprised teachers at four junior high schools implementing inclusive education with the highest number of students with special needs in Padang City, namely SMPN 7, SMPN 23, SMPN 24, and SMPN 25 Padang City, with a total sample of 192 teachers. Data were collected using the Job Demand Scale (Zulia & Susanti, 2025) and the Workplace Wellbeing Scale (Maulidina & Kadiyono, 2021), and were then analyzed using the nonparametric Spearman rho correlation test because the assumption of normality was not met. The results showed that job demand did not have a significant effect on workplace wellbeing among inclusive junior high school teachers in Padang City (sig. = 0.284 > 0.05). The categorization of each aspect also showed that both variables were at a moderate level. These findings confirm that a moderate level of job demand is not sufficient to affect teachers’ workplace wellbeing in inclusive schools. This study contributes to strengthening the study of teacher workplace wellbeing in the context of inclusive education and serves as a basis for further research to consider other factors that play a greater role in shaping teachers’ workplace wellbeing.
Ekosistem Pendidikan Karakter Berbasis al-Qur’an: Integrasi Kurikulum, Pembelajaran, dan Budaya Madrasah Tofan Rinaldi; Muhammad Alfi Syahrin
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9308

Abstract

Although Al-Qur’an-based Islamic education has a strategic role in shaping students’ religious character, its implementation in madrasahs is often not yet systematically integrated into the curriculum and school culture. This study aims to analyze the implementation and internalization of Qur’anic values in shaping the religious character of students at MI Al-Ukhuwah Sukoharjo. This study employed a descriptive qualitative approach involving the madrasah principal, teachers, and students selected through purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were then analyzed using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results showed that Qur’anic values were implemented integratively through curriculum design, cross-subject learning processes, and the religious culture of the madrasah. The internalization process took place through habituation and teacher role modeling, which contributed to the formation of students’ religious character, as reflected in consistency in worship, honesty, trustworthiness, discipline, and social responsibility. This study concludes that Al-Qur’an-based Islamic education is effective in shaping religious character when it is systematically integrated into the institutional, pedagogical, and cultural ecosystem of the madrasah. These findings contribute to strengthening the study of character education based on Qur’anic values and provide practical implications for madrasahs in designing the sustainable integration of curriculum, learning, and school culture.
Pengaruh Psychological Capital terhadap Stres Kerja pada Perawat di Rumah Sakit Naili DBS Kota Padang Aditya Briliant Ananta; Suci Rahma Nio
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9309

Abstract

Although nurses play an important role in providing professional healthcare services, work situations characterized by high pressure, heavy workloads, demands of responsibility, and emotional strain in nursing care have the potential to cause job stress. In this context, psychological capital is regarded as a positive psychological resource that can help nurses cope with work pressure. This study aimed to determine the effect of psychological capital on nurses’ job stress at Naili DBS Hospital, Padang City. This study employed a quantitative approach with a simple linear regression design. The study population included all nurses at Naili DBS Hospital, Padang City, with a sample of 97 nurses selected through the total sampling technique. Data were collected using Likert scales based on the aspects of psychological capital and job stress, and were then analyzed statistically. The results showed that psychological capital had a significant effect on nurses’ job stress, with a correlation coefficient (R) of 0.620, a coefficient of determination (R²) of 0.385, and an F value of 59.41 with a significance of p < 0.001, indicating that the research hypothesis was accepted. These findings indicate that psychological capital plays a role in influencing nurses’ level of job stress, although there are still other factors, such as social support, work–life balance, and leadership style, that also have the potential to affect job stress. Thus, this study emphasizes the importance of strengthening psychological capital as part of a human resource management strategy in hospitals, while also providing a theoretical contribution to the study of occupational psychology and practical implications for the development of a more supportive work environment for nurses.

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